PT.

UMMI Corporation
Jl. Samsudin SH No 50 Kota Sukabumi

YTH Tgl
PT. CIANJUR Faktur No
Jln Siti Jenar no234

NO Nama Barang Quantity Harga Satuan

1 Motor Vario 150 30 30,000,000

Jumlah
PPN
Total
Uang Muka
Sisa

Catatan Harga Pokok Pembelian Vario 150 Rp 20.000.000 per unit

Rekapitulasi Penjualan Barang Dagangan

Penjualan
Tgl No Nama Konsumen Jenis Barang
Kredit
1 Des 5 CV Jampang Motor 500,000,000
10 CV Cibadak Mobil 750,000,000

1,250,000,000
 PT. HONDA
Jl. Sukalarang No 75 Bekasi Jawabarat

YTH Tgl
PT. UMMI Corporation Faktur No
Jln R. Samudin SH No 50 Sukabumi

NO Nama Barang Quantity Harga Satuan

1 Motor Vario 150 30 20,000,000

Jumlah
PPN
Total
Uang Muka
Sisa

Rekapitulasi Pembelian Barang Dagangan

Persediaan Barang
Tgl No Nama Pemasok Jenis Barang Dagangan

Debit
Des 1 PT Yamaho Motor 400,000,000
3 PT KUDA Mobil 600,000,000

1,000,000,000

Rekapitulasi Penerimaan Kas

Piutang Usaha Potongan
Tgl No Nama Konsumen
Kredit Debit
Des 20 CV Jampang 300,000,000 15,000,000
25 CV Cibadak 325,000,000
 625,000,000 15,000,000

Rekapitulasi Pengeluaran Kas

Hutang Potongan
Tgl No Nama Pemasok
Debit Kredit
Des 20 PT Yamaho 240,000,000 12,000,000
25 PT Kuda 360,000,000

600,000,000 12,000,000

Pengeluaran Rutin Bulanan terdiri dari :

1 Beban Listrik, air, Telp 5,000,000
2 Beban Perlengkapan Kantor 2,500,000
3 Beban Upah dan Gaji 75,000,000
4 Beban Iklan 2,500,000
5 Beban Operasional lain-lain 1,500,000
6 Pembayaran PPN 24,212,000
7 Pembayaran Hutang Pajak Pph 21 1,849,000
8 Pembayaran Hutang Pajak Pph 25 9,875,600
9 Pembelian Kendaraan 250,000,000
Kas 372,436,600

Penerimaan Kas di Luar Operasional (Temporari)

1 Penjualan Investasi Saham sebesar Rp 150.000.000,. Dengan harga pokok investasi tersebut Rp 1
2 Penjualan Kendaraan operasional Rp 50.000.000,. Dengan nilai Buku 45.000.000,. Kendaraan ter
dibeli Rp 150.000.000
3 Pendapatan Denda Rp. 5.000.000
4 Pendapatan Angkutan Rp 15.000.000,.
5 Pendapatan Deviden atas Investasi Saham Rp 150.000.000,.

Transaksi Penyesuaian
1 Penyusutan Gedung sebesar 5 % dari harga perolehan
2 Penyusutan Kendaraan sebesar 10 % dari harga perolehan
3 Penyusutan Peralatan sebesar 10 % dari harga perolehan
4 Perlengkapan yang terpakai Rp 6.000.000
5 Beban Asuransi yang telah kadaluarsa Rp 1.000.000
6 Beban Sewa yang telah kadaluarsa Rp. 1.000.000
7 Penyisihan Piutang Tak tertagih ditambahkan dari bulan lalu sebesar Rp 1.000.000
24 Desember 2021
3423

Jumlah
900,000,000

900,000,000
90,000,000
990,000,000

990,000,000

Harga Pokok Persediaan Barang

PPN Keluaran Kas Piutang Usaha
Pembelian Dagangan
Kredit Debit Debit Debit Kredit
50,000,000 250,000,000 300,000,000 400,000,000 400,000,000
75,000,000 500,000,000 325,000,000 600,000,000 600,000,000

125,000,000 750,000,000 625,000,000 1,000,000,000 1,000,000,000

2 Desember 2022
125

Jumlah
600,000,000

600,000,000
60,000,000
660,000,000

660,000,000

PPN Masukan Kas Piutang

Debit Kredit Kredit

40,000,000 200,000,000 240,000,000
60,000,000 300,000,000 360,000,000

100,000,000 500,000,000 600,000,000

Kas
Debit
285,000,000
325,000,000
 610,000,000

Kas
Kredit
228,000,000
360,000,000

588,000,000

pokok investasi tersebut Rp 100.000.000,.

u 45.000.000,. Kendaraan tersebut

5% 150,000,000 7,500,000
10% 279,000,000 27,900,000
10% 154,200,000 15,420,000
Tanggal Uraian Debit

Des 31
Beban Listrik, air, Telp 5,000,000
Beban Perlengkapan Kantor 2,500,000
Beban Upah dan Gaji 75,000,000
Beban Iklan 2,500,000
Beban Operasional lain-lain 1,500,000
Pembayaran PPN 24,212,000
Pembayaran Hutang Pajak Pph 21 1,849,000
Pembayaran Hutang Pajak Pph 25 9,875,600
Pembelian Kendaraan 250,000,000
Kas

Kas 150,000,000
Investasi Pada Saham
Laba Investasi

Kas 50,000,000
Akumulasi Penyusutan Kendaraan 105,000,000
Laba Penjualaan Kendaraan
Kendaraan

Kas 5,000,000
Pendapatan Denda

Kas 15,000,000
Pendapatan Angkutan

Kas 150,000,000
Pendapatan Deviden

Beban Penyusutan Gedung 7,500,000

Akumulasi Penyusutan Gedung

Beban Penyusutan Kendaraan 27,900,000

Akumulasi Penyusutan Kendraan

Beban Penyusutan Peralatan 15,420,000

Akumulasi Penyusutan Peralatan

Beban Perlengkapan 6,000,000

 Perlengkapan

Beban Asuransi 1,000,000

Asuransi dibayar dimuka

Beban Sewa 1,000,000

Sewa Bayar Dimuka

Beban Penyisihan Piutang Tak Tertagih

Penyisihan
Kredit

di pos dibuku besar

372,436,600

100,000,000
50,000,000 Account : Laba(Rugi) Penjualan Investasi Saham

5,000,000 Account : Laba (Rugi) Atas Penjualan Harta Tetap.

150,000,000

5,000,000 Account : Pendapatan Denda

15,000,000

150,000,000

Account : Beban Depresiasi

7,500,000

27,900,000

15,420,000
6,000,000

1,000,000

1,000,000
 PT. UMMI
Neraca Saldo 30 November 2021

Account 30-Nov-21
Account Title
No Debit
11100 Kas di Bank BSI 626,266,614
11200 Kas Kecil 10,000,000
11300 Piutang Usaha 1,001,110,000
11400 Penyisihan Piutang Tak Tertagih
11500 Persediaan Barang Dagangan 563,040,000
11600 Perlengkapan Kantor 9,642,500
11700 Asuransi Dibayar Dimuka 3,120,000
11800 Sewa Bayar Dimuka 6,500,000
11900 PPN Masukan 78,904,000
11902 PPh Dimuka 108,631,600
12100 Investasi dalam Saham 986,425,000
13100 Tanah 1,500,000,000
13200 Bangunan 750,000,000
13201 Akumulasi Depresiasi Bangunan
13300 Kendaraan 279,000,000
13301 Akumulasi Depresiasi Kendaraan
13400 Peralatan 154,200,000
13401 Akumulasi Depresiasi Peralatan
21100 Hutang Dagang
21200 Hutang Biaya
21300 PPN Keluaran
21302 Hutang Pajak PPh 21
21303 Hutang Pajak PPh 23
21304 Hutang Pajak PPh 25
21305 Hutang Deviden
22100 Hutang Pinjaman Bank BSI
31100 Modal Saham Biasa
31200 Deviden
31300 Tambahan Modal Disetor
31400 Saldo Laba Ditahan
31500 Income Summary
41100 Penjualan
41200 Potongan Penjualan 179,933,760
41300 Return Penjualan 263,200,000
51100 Harga Pokok Penjualan Barang Dagangan 8,777,240,000
51200 Potongan Pembelian
51300 Return Pembelian
61100 Beban Listrik, air, Telp 35,420,000
61200 Beban Perlengkapan Kantor 249,874,000
61300 Beban Piutang tak tertagih
61400 Beban Barang Rusak dan Kadaluarsa 23,920,000
61500 Beban Depresiasi 80,478,750
61600 Beban Asuransi 34,320,000
61700 Beban Sewa 71,500,000
61800 Beban Upah dan Gaji 406,780,000
61900 Beban Iklan 15,720,000
61910 Beban Bunga 21,777,888
61920 Beban Admin Bank 2,164,800
62000 Beban Operasional lain-lain 26,540,750
81100 Pendapatan Bunga
81400 Pendapatan Angkut
81500 Pendapatan Denda
81600 Pendapatan Dividen
81700 Laba/Rugi Penjualan Harta Tetap
91400 Beban Pajak Pendapatan pp 4(2) 8,756,240
91450 Pajak Pendapatan
16,274,465,902
ber 2021

30-Nov-21
Credit

96,240,400

150,000,000

104,625,000

30,840,000
867,944,000
40,200,000
103,116,000
1,849,000

9,875,600

256,840,000
1,525,000,000

305,000,000
1,417,700,642

11,245,860,000
 98,000,000
10,000,000

11,375,260

16,274,465,902
 PT. UMMI CORPORATION
LEDGER

Account : Kas di Bank BSI Account Number: 1

Balance
Date Description Ref Debet Credit
Debet
Des 01 Opening Balance √ 626,266,614
626,266,614
626,266,614
626,266,614
31 Saldo Akhir 626,266,614

Account : Kas Kecil Account Number: 1

Balance
Date Description Ref Debet Credit
Debet
Des 01 Opening Balance √ 10,000,000
10,000,000
10,000,000
10,000,000
31 Saldo Akhir 10,000,000

Account : Piutang Dagang Account Number : 1

Balance
Date Description Ref Debet Credit
Debet
Des 01 Opening Balance √ 1,001,110,000
1,001,110,000
1,001,110,000
1,001,110,000
31 Saldo Akhir 1,001,110,000

Account : Penyisihan Piutang Tak Tertagih Account Number : 1

Balance
Date Description Ref Debet Credit
Debet
Des 01 Opening Balance √
 31 Saldo Akhir

Account : Pesediaan Barang Dagangan Account Number : 1

Balance
Date Description Ref Debet Credit
Debet
Des 01 Opening Balance √ 563,040,000
563,040,000
563,040,000
563,040,000
31 Saldo Akhir 563,040,000

Account : Perlengkapan Kantor Account Number : 1

Balance
Date Description Ref Debet Credit
Debet
Des 01 Opening Balance √ 9,642,500
9,642,500
9,642,500
9,642,500
31 Saldo Akhir 9,642,500

Account : Asuransi Bayar Dimuka Account Number : 1

Balance
Date Description Ref Debet Credit
Debet
Des 01 Opening Balance √ 3,120,000
3,120,000
3,120,000
3,120,000
31 Saldo Akhir 3,120,000

Account : Sewa Bayar Dimuka Account Number : 1

Balance
Date Description Ref Debet Credit
Debet
Des 01 Opening Balance √ 6,500,000
6,500,000
6,500,000
6,500,000
 31 Saldo Akhir 6,500,000

Account : PPN Masukan Account Number : 1

Balance
Date Description Ref Debet Credit
Debet
Des 01 Opening Balance √ 78,904,000
78,904,000
78,904,000
78,904,000
31 Saldo Akhir 78,904,000

Account : PPh Dibayar Dimuka Account Number : 1

Balance
Date Description Ref Debet Credit
Debet
Des 01 Opening Balance √ 108,631,600
108,631,600
108,631,600
108,631,600
31 Saldo Akhir 108,631,600

Account : Investasi dalam Saham Account Number : 1

Balance
Date Description Ref Debet Credit
Debet
Des 01 Opening Balance √ 986,425,000
986,425,000
986,425,000
986,425,000
31 Saldo Akhir 986,425,000

Account : Tanah Account Number : 1

Balance
Date Description Ref Debet Credit
Debet
Des 01 Opening Balance √ 1,500,000,000
1,500,000,000
1,500,000,000
1,500,000,000
 31 Saldo Akhir 1,500,000,000

Account : Bangunan Account Number : 1

Balance
Date Description Ref Debet Credit
Debet
Des 01 Opening Balance √ 750,000,000
750,000,000
750,000,000
750,000,000
31 Saldo Akhir 750,000,000

Account : Akumulasi Depre - Gedung Account Number : 1

Balance
Date Description Ref Debet Credit
Debet
Des 01 Opening Balance √

31 Saldo Akhir

Account : Kendaraan Account Number : 1

Balance
Date Description Ref Debet Credit
Debet
Des 01 Opening Balance √ 279,000,000
279,000,000
279,000,000
279,000,000
31 Saldo Akhir 279,000,000

Account : Akumulasi Depresiasi- Kendaraan Account Number : 1

Balance
Date Description Ref Debet Credit
Debet
Des 01 Opening Balance √

31 Saldo Akhir
Account : Peralatan Account Number : 1
Balance
Date Description Ref Debet Credit
Debet
Des 01 Opening Balance √ 154,200,000
154,200,000
154,200,000
154,200,000
31 Saldo Akhir 154,200,000

Account : Akumulasi Depresiasi - Peralatan Account Number : 1

Balance
Date Description Ref Debet Credit
Debet
Des 01 Opening Balance √

31 Saldo Akhir

Account : Hutang Dagang Account Number : 2

Balance
Date Description Ref Debet Credit
Debet
Des 01 Opening Balance √

31 Saldo Akhir

Account : Hutang Biaya Account Number : 2

Balance
Date Description Ref Debet Credit
Debet
Des 01 Opening Balance √

31 Saldo Akhir

Account :PPn Keluaran Account Number : 2

 Balance
Date Description Ref Debet Credit
Debet
Des 01 Opening Balance √

31 Saldo Akhir

Account : Hutang Pajak PPh 21 Account Number : 2

Balance
Date Description Ref Debet Credit
Debet
Des 01 Opening Balance √

31 Saldo Akhir

Account : Hutang Pajak Pph 23 Account Number : 2

Balance
Date Description Ref Debet Credit
Debet
Des 01 Opening Balance √

31 Saldo Akhir

Account : Hutang Pajak PPh 25 Badan Account Number : 2

Balance
Date Description Ref Debet Credit
Debet
Des 01 Opening Balance √

31 Saldo Akhr 31

Account : Hutang Deviden Account Number : 2

Balance
Date Description Ref Debet Credit
 Date Description Ref Debet Credit
Debet
Des 1 Saldo Awal √

31 Saldo Akhir

Account : Hutang Pinjaman BSI Account Number : 2

Balance
Date Description Ref Debet Credit
Debet
Des 01 Opening Balance √

31 Saldo akhir

Account : Modal Saham Biasa Account Number : 3

Balance
Date Description Ref Debet Credit
Debet
Des 01 Opening Balance √

31 Saldo Akhir

Account : Dividen Account Number : 3

Balance
Date Description Ref Debet Credit
Debet
Des 01 Opening Balance √ -
-
-
-
Des 31 Saldo Akhir -

Account : Tambahan Modal Disetor Account Number : 3

 Balance
Date Description Ref Debet Credit
Debet
Des 01 Opening Balance √

31 Saldo Akhir

Account : Laba ditahan Account Number : 3

Balance
Date Description Ref Debet Credit
Debet
Des 01 Opening Balance √

Des 31

Account : Income Summary Account Number : 3

Balance
Date Description Ref Debet Credit
Debet
Des 01 Opening Balance √ -

31 Saldo Akhir

Account : Penjualan Account Number : 4

Balance
Date Description Ref Debet Credit
Debet
Des 01 Opening Balance √

31 Saldo Akhir

Account : Potongan Penjualan Account Number : 4

Balance
Date Description Ref Debet Credit
 Date Description Ref Debet Credit
Debet
Des 01 Opening Balance √ 179,933,760
179,933,760
179,933,760
179,933,760
31 Saldo Akhir 179,933,760

Account : Return Penjualan Account Number : 4

Balance
Date Description Ref Debet Credit
Debet
Des 01 Opening Balance √ 263,200,000
263,200,000
263,200,000
263,200,000
31 Saldo Akhir 263,200,000

Account : Harga Pokok Penjualan Barang Dagangan Account Number : 5

Balance
Date Description Ref Debet Credit
Debet
Des 01 Opening Balance √ 8,777,240,000
8,777,240,000
8,777,240,000
8,777,240,000
31 Saldo Akhir 8,777,240,000

Account : Potongan Pembelian Account Number : 5

Balance
Date Description Ref Debet Credit
Debet
Des 01 Opening Balance √

Des 31 Saldo Akhir

Account : Return Pembelian Account Number : 5

Balance
Date Description Ref Debet Credit
Debet
Des 01 Opening Balance √

Des 31 Saldo Akhir

Account : Beban Listrik, Air dan Telepone Account Number : 6

Balance
Date Description Ref Debet Credit
Debet
Des 01 Opening Balance √ 35,420,000
35,420,000
35,420,000
35,420,000
Des 31 Saldo Akhir 35,420,000

Account : Beban Perlengkapan Kantor Account Number : 6

Balance
Date Description Ref Debet Credit
Debet
Des 01 Opening Balance √ 249,874,000
249,874,000
249,874,000
249,874,000
31 Saldo Akhir 249,874,000

Account : Beban Piutang Tak Tertagih Account Number : 6

Balance
Date Description Ref Debet Credit
Debet
Des 01 Opening Balance √ -
-
-
-
31 Saldo Akhir -

Account : Beban Barang Rusak dan Kadaluarsa Account Number : 6

Balance
Date Description Ref Debet Credit
Debet
Des 01 Opening Balance √ 23,920,000
23,920,000
23,920,000
 23,920,000
Des 31 Saldo Akhir 23,920,000

Account : Beban Depresiasi Account Number : 6

Balance
Date Description Ref Debet Credit
Debet
Des 01 Opening Balance √ 80,478,750
80,478,750
80,478,750
80,478,750
Des 31 Saldo Akhir 80,478,750

Account : Beban Asuransi Account Number : 6

Balance
Date Description Ref Debet Credit
Debet
Des 01 Opening Balance √ 34,320,000
34,320,000
34,320,000
34,320,000
31 Saldo Akhir 34,320,000

Account : Beban Sewa Account Number : 6

Balance
Date Description Ref Debet Credit
Debet
Des 01 Opening Balance √ 71,500,000
71,500,000
71,500,000
71,500,000
31 Saldo Akhir 71,500,000

Account : Beban Upah dan Gaji Account Number : 6

Balance
Date Description Ref Debet Credit
Debet
Des 01 Opening Balance √ 406,780,000
406,780,000
406,780,000
406,780,000
31 Saldo Akhir 406,780,000
Account : Beban Iklan Account Number : 6
Balance
Date Description Ref Debet Credit
Debet
Des 01 Opening Balance √ 15,720,000
15,720,000
15,720,000
15,720,000
31 Saldo Akhir 15,720,000

Account : Beban Bunga Account Number : 6

Balance
Date Description Ref Debet Credit
Debet
Des 01 Opening Balance √ 21,777,888
21,777,888
21,777,888
21,777,888
31 Saldo Akhir 21,777,888

Account : Beban Administrasi Bank Account Number : 6

Balance
Date Description Ref Debet Credit
Debet
Des 01 Opening Balance √ 2,164,800
2,164,800
2,164,800
2,164,800
31 Saldo Akhir 2,164,800

Account : Beban Operasional Lain-lain Account Number : 6

Balance
Date Description Ref Debet Credit
Debet
Des 01 Opening Balance √ 26,540,750
26,540,750
26,540,750
26,540,750
31 Saldo Akhir 26,540,750

Account : Pendapatan Bunga Account Number : 8

 Balance
Date Description Ref Debet Credit
Debet
Des 01 Opening Balance √

31 Saldo Akhir

Account : Pendapatan Angkut Account Number : 8

Balance
Date Description Ref Debet Credit
Debet
Des 01 Opening Balance √

31 Saldo Akhir

Account : Pendapatan Denda Account Number : 8

Balance
Date Description Ref Debet Credit
Debet
Des 01 Opening Balance √

31 Saldo Akhir

Account : Pendapatan Deviden Account Number : 8

Balance
Date Description Ref Debet Credit
Debet
Des 01 Opening Balance √

31 Saldo Akhir

Account : Laba(Rugi) Penjualan Investasi Saham Account Number : 8

Balance
Date Description Ref Debet Credit
Debet
Des 01 Opening Balance √
 31 Saldo Akhir

Account : Laba (Rugi) Atas Penjualan Harta Tetap. Account Number : 8

Balance
Date Description Ref Debet Credit
Debet
Des 01 Opening Balance √

31

Account : Beban Pph PP 4(2) Account Number : 9

Balance
Date Description Ref Debet Credit
Debet
Des 01 Opening Balance √ 8,756,240
8,756,240
8,756,240
8,756,240
8,756,240

Account : Beban Pajak PPh Account Number : 9

Balance
Date Description Ref Debet Credit
Debet
Des 01 Opening Balance √ -
-
-
-
31 Saldo Akhir -
TION

Account Number: 11100

Balance
Credit

Account Number: 11200

Balance
Credit

Account Number : 11300

Balance
Credit

Account Number : 11400

Balance
Credit
96,240,400
96,240,400
96,240,400
 96,240,400
96,240,400

Account Number : 11500

Balance
Credit

Account Number : 11600

Balance
Credit

Account Number : 11700

Balance
Credit

Account Number : 11800

Balance
Credit
Account Number : 11900
Balance
Credit

Account Number : 11902

Balance
Credit

Account Number : 12100

Balance
Credit

Account Number : 13100

Balance
Credit
Account Number : 13200
Balance
Credit

Account Number : 13201

Balance
Credit
150,000,000
150,000,000
150,000,000
150,000,000
150,000,000

Account Number : 13300

Balance
Credit

Account Number : 13301

Balance
Credit
104,625,000
104,625,000
104,625,000
104,625,000
104,625,000
Account Number : 13400
Balance
Credit

Account Number : 13401

Balance
Credit
30,840,000
30,840,000
30,840,000
30,840,000
30,840,000

Account Number : 21100

Balance
Credit
867,944,000
867,944,000
867,944,000
867,944,000
867,944,000

Account Number : 21200

Balance
Credit
40,200,000
40,200,000
40,200,000
40,200,000
40,200,000

Account Number : 21300

 Balance
Credit
103,116,000
103,116,000
103,116,000
103,116,000
103,116,000

Account Number : 21302

Balance
Credit
1,849,000
1,849,000
1,849,000
1,849,000
1,849,000

Account Number : 21302

Balance
Credit
-
-
-
-
-

Account Number : 21304

Balance
Credit
9,875,600
9,875,600
9,875,600
9,875,600
9,875,600

Account Number : 21305

Balance
 Credit
-
-
-
-
-

Account Number : 22100

Balance
Credit
256,840,000
256,840,000
256,840,000
256,840,000
256,840,000

Account Number : 31100

Balance
Credit
1,525,000,000
1,525,000,000
1,525,000,000
1,525,000,000
1,525,000,000

Account Number : 31200

Balance
Credit

Account Number : 31300

 Balance
Credit
305,000,000
305,000,000
305,000,000
305,000,000
305,000,000

Account Number : 31400

Balance
Credit
1,417,700,642
1,417,700,642
1,417,700,642
1,417,700,642
1,417,700,642

Account Number : 31500

Balance
Credit

-
-
-
-

Account Number : 41100

Balance
Credit
11,245,860,000
11,245,860,000
11,245,860,000
11,245,860,000
11,245,860,000

Account Number : 41200

Balance
 Credit

Account Number : 41300

Balance
Credit

Account Number : 51100

Balance
Credit

Account Number : 51200

Balance
Credit
98,000,000
98,000,000
98,000,000
98,000,000
98,000,000

Account Number : 51300

Balance
Credit
 10,000,000
10,000,000
10,000,000
10,000,000
10,000,000

Account Number : 61100

Balance
Credit

Account Number : 61200

Balance
Credit

Account Number : 61300

Balance
Credit

Account Number : 61400

Balance
Credit
Account Number : 61500
Balance
Credit

Account Number : 61600

Balance
Credit

Account Number : 61700

Balance
Credit

Account Number : 61800

Balance
Credit
Account Number : 61900
Balance
Credit

Account Number : 61910

Balance
Credit

Account Number : 61920

Balance
Credit

Account Number : 62000

Balance
Credit

Account Number : 81100

 Balance
Credit
11,375,260
11,375,260
11,375,260
11,375,260
11,375,260

Account Number : 81400

Balance
Credit
-
-
-
-
-

Account Number : 81500

Balance
Credit
-
-
-
-
-

Account Number : 81600

Balance
Credit
-
-
-
-
-

Account Number : 81610

Balance
Credit
-
 -
-
-
-

Account Number : 81700

Balance
Credit
-
-
-
-
-

Account Number : 91400

Balance
Credit

Account Number : 91450

Balance
Credit
 PT. UMMI
Neraca Saldo 30 November 2021

Account 31-Dec-21
Account Title
No Debit
11100 Kas di Bank BSI 626,266,614
11200 Kas Kecil 10,000,000
11300 Piutang Usaha 1,001,110,000
11400 Penyisihan Piutang Tak Tertagih
11500 Persediaan Barang Dagangan 563,040,000
11600 Perlengkapan Kantor 9,642,500
11700 Asuransi Dibayar Dimuka 3,120,000
11800 Sewa Bayar Dimuka 6,500,000
11900 PPN Masukan 78,904,000
11902 PPh Dimuka 108,631,600
12100 Investasi dalam Saham 986,425,000
13100 Tanah 1,500,000,000
13200 Bangunan 750,000,000
13201 Akumulasi Depresiasi Bangunan
13300 Kendaraan 279,000,000
13301 Akumulasi Depresiasi Kendaraan
13400 Peralatan 154,200,000
13401 Akumulasi Depresiasi Peralatan
21100 Hutang Dagang
21200 Hutang Biaya
21300 PPN Keluaran
21302 Hutang Pajak PPh 21
21303 Hutang Pajak PPh 23
21304 Hutang Pajak PPh 25
21305 Hutang Deviden
22100 Hutang Pinjaman Bank BSI
31100 Modal Saham Biasa
31200 Deviden -
31300 Tambahan Modal Disetor
31400 Saldo Laba Ditahan
31500 Income Summary
41100 Penjualan
41200 Potongan Penjualan 179,933,760
41300 Return Penjualan 263,200,000
51100 Harga Pokok Pembelian Barang Dagangan 8,777,240,000
51200 Potongan Pembelian
51200 Return Pembelian
61100 Beban Listrik, air, Telp 35,420,000
61200 Beban Perlengkapan Kantor 249,874,000
61300 Beban Piutang tak tertagih -
61400 Beban Barang Rusak dan Kadaluarsa 23,920,000
61500 Beban Depresiasi 80,478,750
61600 Beban Asuransi 34,320,000
61700 Beban Sewa 71,500,000
61800 Beban Upah dan Gaji 406,780,000
61900 Beban Iklan 15,720,000
61910 Beban Bunga 21,777,888
61920 Beban Admin Bank 2,164,800
62000 Beban Operasional lain-lain 26,540,750
81100 Pendapatan Bunga
81400 Pendapatan Angkut
81500 Pendapatan Denda
81600 Pendapatan Dividen
81610 Laba/Rugi Penjualan Investasi Saham
81700 Laba/Rugi Penjualan Harta Tetap
82100 Beban Bunga
82200 Beban Admin Bank
91400 Beban Pajak Pendapatan pp 4(2) 8,756,240
91450 Pajak Pendapatan -
16,274,465,902
er 2021

31-Dec-21
Credit

96,240,400

150,000,000
Laporan Posisi Keuangan
104,625,000

30,840,000
867,944,000
40,200,000
103,116,000
1,849,000
-
9,875,600
-
256,840,000
1,525,000,000

305,000,000
1,417,700,642 Laba Ditahan
-
11,245,860,000
 98,000,000
10,000,000

Laporan Perubahan Equitas

11,375,260
-
-
-

16,274,465,902
 PT. UMMI CORPORATION
Laporan Laba Rugi
Untuk Tahun yang berkhir pada Tanggal 31 Desember 2021

Pendapatan
Penjualan 11,245,860,000
Return Penjualan 179,933,760
Potongan Penjualan 263,200,000
443,133,760
Penjualan Bersih 10,802,726,240

Harga Pokok Penjualan

Harga Pokok Pembelian 8,777,240,000
Potongan Pembelian 98,000,000
Return Pembelian 10,000,000
108,000,000
8,669,240,000
Laba Kotor 2,133,486,240

Beban Operasional
Beban Listrik, air, Telp 35,420,000
Beban Perlengkapan Kantor 249,874,000
Beban Piutang tak tertagih -
Beban Barang Rusak dan Kadaluarsa 23,920,000
Beban Depresiasi 80,478,750
Beban Asuransi 34,320,000
Beban Sewa 71,500,000
Beban Upah dan Gaji 406,780,000
Beban Iklan 15,720,000
Beban Bunga 21,777,888
Beban Admin Bank 2,164,800
Beban Operasional lain-lain 26,540,750
Total Beban Operasinal 968,496,188
Laba Operasional 1,164,990,052

Pendapatan Non Operasional

Pendapatan Bunga 11,375,260
Pendapatan Angkut -
Pendapatan Denda -
Pendapatan Dividen -
Laba/Rugi Penjualan Investasi Saham
Laba/Rugi Penjualan Harta Tetap -
11,375,260
Beban Non Operasional
Beban Bunga
Beban Admin Bank
Beban Pajak Pendapatan pp 4(2) 8,756,240
Pajak Pendapatan -
8,756,240
2,619,020
Laba Setelah Pajak 1,167,609,072
 35,420,000
249,874,000
-
23,920,000
80,478,750
34,320,000
Laba Tahun Berjalan
 PT. UMMI CORPORATION
Laporan Perubahan Saldo Laba ditahan
Untuk Tahun yang berakhir pada tanggal 31 Desember 2021

Laba ditahan Awal 1,417,700,642

Laba Tahun Berjalan 1,167,609,072
Deviden yang di bagikan -
1,167,609,072
Saldo Laba ditahan Akhir 2,585,309,714
 PT. UMMI CORPORATION
Laporan Posisi Keuangan
Per 31 Desember 2021
AKTIVA Debit
HARTA
Kas di Bank BSI 626,266,614
Kas Kecil 10,000,000
Piutang Usaha 1,001,110,000
Penyisihan Piutang Tak Tertagih (96,240,400)
Persediaan Barang Dagangan 563,040,000
Perlengkapan Kantor 9,642,500
Asuransi Dibayar Dimuka 3,120,000
Sewa Bayar Dimuka 6,500,000
PPN Masukan 78,904,000
PPh Dimuka 108,631,600
Harta Lancar 2,310,974,314

Investasi dalam Saham 986,425,000

Tanah 1,500,000,000
Bangunan 750,000,000
Akumulasi Depresiasi Bangunan (150,000,000)
Nilai Buku Bangunan 600,000,000
Kendaraan 279,000,000
Akumulasi Depresiasi Kendaraan (104,625,000)
Nilai Buku Kendaraan 174,375,000
Peralatan 154,200,000
Akumulasi Depresiasi Peralatan (30,840,000)
Nilai Buku Kendaraan 123,360,000
Total Harta Tetap 2,397,735,000
Tota Harta 5,695,134,314
MMI CORPORATION
an Posisi Keuangan
1 Desember 2021
PASIVA Kredit
Kewajiban
Hutang Dagang 867,944,000
Hutang Biaya 40,200,000
PPN Keluaran 103,116,000
Hutang Pajak PPh 21 1,849,000
Hutang Pajak PPh 23 -
Hutang Pajak PPh 25 9,875,600
Hutang Deviden -
Total Kewajiban Lancar 1,022,984,600

Hutang Pinjaman Bank BSI 256,840,000

Total Kewajiban 1,279,824,600

Hak Pemegang Saham

Modal Saham Biasa 1,525,000,000
Tambahan Modal Disetor 305,000,000
Saldo Laba Ditahan 2,585,309,714
Total Hak Pemegang Saham 4,415,309,714

Total Kewajiban dan Hak Pemegang Saham 5,695,134,314

 PT. UMMI CORPORATION
Laporan Arus Kas
Untuk Tahun yang berkhir pada Tanggal 31 Desember 2021

Aktivitas Operasional
Kas yang diterima dari Konsumen
Kas yang dibayarkan kepada
Listrik, air, Telp
Perlengkapan Kantor
Asuransi
Sewa
Upah dan Gaji
Iklan
Beban Operasional lain-lain
Bunga
Admin Bank
Pajak Pendapatan pp 4(2)
Kas yang diahasilkan dari Aktivitas Operasional

Aktivitas Investasi
Penjualan Aset Tetap
Penjualan Investasi
Pembelian Aset Tetap
Pembelian Investasi
Kas yang dihasilkan dari aktivitas Investasi

Aktivitas Pendanaan
Penjualan saham
Pinjaman Jangka Panjang
Pembelian Saham
Pembayaran Pinjaman Jk Panjang
Kas yang dihasilkan dari Aktivitas Pendanaan
Likuiditas 0
Kemampuan Perusahaan dalam memenuhi kewajiban jangka pendek
Rumus = Harta Lancar/Hutang Lancar
Harta Lancar 2,310,974,314
Hutang Lancar 1,022,984,600
2.26

Solvabilitas
Sejauhmana harta perusahaan dibiayai atau bersumber dari Utang
Rumus = Hutang/Harta
Hutang 1,279,824,600
Harta 5,695,134,314
22%

Rentabilitas
Kemampuan Perusahaan dalam menghasilkan laba dengan Harta yang dimiliki
Rumus = Laba bersih/Harta
Laba bersih 1,167,609,072
Harta 5,695,134,314
20.50%